Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
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